Section 109: Duty on tapping of toddy trees

Q: What does Section 109 of The Gujarat Prohibition Act, 1949 (TGPA) deal with?

Section 109 TGPA pertains to "Duty on tapping of toddy trees". It is part of the The Gujarat Prohibition Act, 1949, a legislation enacted by the Parliament of India. Section 109 of The Gujarat Prohibition Act, 1949 (TGPA) governs duty on tapping of toddy trees. As verified on 22 May 2026.

Q: Is Section 109 TGPA still in force?

Yes, Section 109 of the The Gujarat Prohibition Act, 1949 is currently in force across the Republic of India.

Q: What is धारा 109 TGPA?

धारा 109 TGPA is the Devanagari Hindi reference for Section 109 of the The Gujarat Prohibition Act, 1949. Section 109 of The Gujarat Prohibition Act, 1949 (TGPA) governs duty on tapping of toddy trees. As verified on 22 May 2026.

Q: What is Dhara 109 TGPA?

Dhara 109 TGPA is the Roman Hindi reference for Section 109 of the The Gujarat Prohibition Act, 1949. "Dhara" means "Section" in Hindi. Section 109 of The Gujarat Prohibition Act, 1949 (TGPA) governs duty on tapping of toddy trees. As verified on 22 May 2026.

Q: How to cite Section 109 of The Gujarat Prohibition Act, 1949?

Cite as: "Section 109, The Gujarat Prohibition Act, 1949 (TGPA)" in legal briefs. For academic writing, use the BlueBook format: The Gujarat Prohibition Act, 1949, 1949, § 109 (India).

Law on Tips Editorial Board

(1)

For every toddy producing tree [which is tapped or licensed to be tapped or in respect of which a licence for drawing toddy therefrom is granted] [These words were substituted for the words 'from which toddy is drawn' by Bombay 22 of 1960, Section 71 (a).] there shall, if the [State] [This word was substituted for the word 'Provincial' by the Adaptation of Laws, Order, 1950.] Government so directs, be levied for any period during which such tree is tapped or licensed to be tapped, such duty as the [State] [This word was substituted for the word 'Provincial' by the Adaptation of Laws, Order, 1950.] Government may from time to time direct.

(2)

Every licence [for the tapping of, and drawing toddy from, toddy-producing trees] [These words were substituted for the words 'to draw toddy' by Bombay 22 of 1960, Section 71 (b).] granted under this Act shall specify in addition to any other particulars prescribed under the provisions of this Act or rules and regulations-

the number, description and situation of the trees to be tapped,
the amount of duty to be levied in respect of each tree,
the instalments, if any, in which and the period at which the said duty shall be leviable.